According to this Circular, brackets of natural resources consumption taxes on metallic or non-metallic minerals will be changed, specifically including:
- As for excavated soil used for earthfilling and construction, the minimum taxable price is reduced from 49,000 dong/m3 to 27,000 dong/m3 while the maximum taxable price of 70,000 dong/m3 remains unchanged;
- As for industrial limestone (quarry mineral), the minimum taxable price is reduced from 161,000 dong/m3 to 63,000 dong/m3 while the maximum taxable price is reduced from 230,000 dong/m3 to 90,000 dong/m3;
- As for leveling sand (including saline sand), the maximum taxable price is increased from 80,000 dong/m3 to 200,000 dong/m3; etc.
For more details, please read the Circular No. 05/2020/TT-BTC (entering into force on March 5, 2020).
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